Part II. Treaties and Tax Legislation
Internal Revenue Bulletin 2007-42 · 2026-10-03 edition · updated 2026-10-04 · United States
Subpart A.—Tax Conventions and Other Related Items
United States Angola Reciprocol Exemption Agreement
Announcement 2007–88
The United States and Angola have exchanged diplomatic notes evidencing a reciprocal exemption agreement for income from the international operation of ships
and aircraft for taxable years beginning on or after January 1, 2006. The diplomatic notes reproduced herein contain the terms of the reciprocal exemptions.
The principal author of this announcement is Patricia Bray of the Office of Associate Chief Counsel (International). For further information regarding this announcement, contact Patricia Bray at (202) 622–5871 (not a toll-free call).
The text of the agreement is as follows.
2007–42 I.R.B. 801 October 15, 2007
October 15, 2007 802 2007–42 I.R.B.
2007–42 I.R.B. 803 October 15, 2007
October 15, 2007 804 2007–42 I.R.B.
2007–42 I.R.B. 805 October 15, 2007
October 15, 2007 806 2007–42 I.R.B.
2007–42 I.R.B. 807 October 15, 2007
October 15, 2007 808 2007–42 I.R.B.
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